IFRS in India - jb nagar cpe study circle of wirc of icai
IFRS in India - jb nagar cpe study circle of wirc of icai
IFRS in India - jb nagar cpe study circle of wirc of icai
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<strong>IFRS</strong> <strong>in</strong> <strong>India</strong> – Its Status, Overview <strong>of</strong> Concepts and Impact <strong>in</strong> <strong>India</strong>Annexure 2: Common adjustments from <strong>India</strong>n GAAP to <strong>IFRS</strong>Consolidated F<strong>in</strong>ancial Statementd. Fair Value measurement <strong>in</strong> Jo<strong>in</strong>tly Control EntitiesQ Company has recorded its <strong>in</strong>vestment <strong>in</strong> JCE at Book value. The net fairvalue <strong>of</strong> all adjustments (exclud<strong>in</strong>g goodwill <strong>of</strong> 100) has the impact <strong>of</strong><strong>in</strong>crease by 50. The depreciation on such <strong>in</strong>crease <strong>in</strong> FV is 5AnswerA Dr NW 5, Dr NI 5.Rakesh Agarwal Slide 62
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